The Revolutionary 2012 Kansas Tax Act
46 Pages Posted: 27 Mar 2013
Date Written: December 1, 2012
Abstract
This article analyzes the major Kansas tax legislation enacted in May of 2012. It describes in detail the provisions of the new legislation and their operation, examines aspects of the new law that may be “gamed” by taxpayers, suggests provisions that should be clarified by statute or regulations, and finally explores some of the practical effects of the new law on State revenue and the distribution of the burden of taxation in Kansas.
Keywords: Kansas, income taxation
JEL Classification: K00, K34
Suggested Citation: Suggested Citation
Dickinson, Martin B. and Mazza, Stephen W. and Keenan, Michael, The Revolutionary 2012 Kansas Tax Act (December 1, 2012). 61 U. Kan. L. Rev. 295 (2012), Available at SSRN: https://ssrn.com/abstract=2239113
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